發(fā)布時(shí)間：2018-06-19 23:17

  本文選題：企業(yè)年金 + 信托�。� 參考：《復(fù)旦大學(xué)》2008年碩士論文

【摘要】： 企業(yè)年金制度作為現(xiàn)代多支柱養(yǎng)老社會(huì)保障體系的重要組成部分,是對(duì)基本養(yǎng)老保險(xiǎn)制度的重要補(bǔ)充,其直接目的是提高退休職工的養(yǎng)老金待遇水平,同時(shí)也是企業(yè)人力資源管理戰(zhàn)略的重要組成部分。 隨著企業(yè)年金在效率性方面發(fā)揮更大的作用,它逐步成為完善養(yǎng)老保障體系、緩解政府財(cái)產(chǎn)危機(jī)和應(yīng)付人口老年化現(xiàn)象的一個(gè)重要手段。目前,企業(yè)年金制度已經(jīng)引起世界各國(guó)的高度重視,并且日益成為各國(guó)養(yǎng)老社會(huì)保障體系改革所關(guān)注的焦點(diǎn)。我國(guó)正處于建立和完善有中國(guó)特色的養(yǎng)老社會(huì)保障體系的階段,如何建立一個(gè)與我國(guó)國(guó)情相適應(yīng)的企業(yè)年金制度,對(duì)于建立一個(gè)完善的養(yǎng)老社會(huì)保障體系具有舉足輕重的作用。對(duì)此,我國(guó)立法選擇了實(shí)行企業(yè)年金制度。在企業(yè)年金基金的運(yùn)作模式上,立法采用了信托模式即實(shí)行企業(yè)年金信托。企業(yè)年金信托是以信托法為基礎(chǔ),以當(dāng)事人的權(quán)利義務(wù)為核心來構(gòu)建企業(yè)年金基金運(yùn)作的框架。具體而言,由企業(yè)和職工共同出資形成一筆基金,對(duì)此基金采用信托的方式運(yùn)營(yíng)管理,以便在職工退休后為其提供養(yǎng)老金。那么,信托模式能否承擔(dān)起以及如何承擔(dān)起企業(yè)年金基金運(yùn)作的重任,是值得我們關(guān)注和思考的問題,也是本文展開論述的出發(fā)點(diǎn)和落腳點(diǎn)。 本文首先以信托法理為依托,論證了企業(yè)年金基金運(yùn)作與信托法律制度的內(nèi)在契合,比較分析了企業(yè)年金基金的四種管理運(yùn)行模式,有力地論證信托模式為我國(guó)企業(yè)年金基金運(yùn)作的優(yōu)化選擇。其次,在我國(guó)企業(yè)年金信托的法律架構(gòu)中,著重分析了信托法律關(guān)系當(dāng)事人的權(quán)利義務(wù)、組織運(yùn)作流程和兩類受托人。再者,從我國(guó)企業(yè)年金信托的演進(jìn)歷程和發(fā)展現(xiàn)狀中,提出其存在的諸多法律缺陷。最后,通過對(duì)典型國(guó)家企業(yè)年金信托的考察,得出對(duì)我國(guó)的啟示,并提出了構(gòu)建和完善我國(guó)企業(yè)年金信托的對(duì)策和建議。全文分五章論述: 第一章闡述信托模式作為我國(guó)企業(yè)年金基金運(yùn)作的優(yōu)化選擇形式的理由。首先通過論述信托法基本原則契合企業(yè)年金基金運(yùn)作的根本目的和信托法律制度為企業(yè)年金基金運(yùn)作提供制度基礎(chǔ),論證了企業(yè)年金基金運(yùn)作與信托法律制度的內(nèi)在契合。其次,比較分析了企業(yè)年金基金的四種管理運(yùn)作模式,隨后,得出企業(yè)年金信托具有安全保障、靈活高效的獨(dú)特優(yōu)勢(shì)。循序漸進(jìn)地論證我國(guó)企業(yè)年金基金運(yùn)作采用信托模式的正當(dāng)合理性和必然可行性。 第二章考察國(guó)外企業(yè)年金信托制度及其對(duì)我國(guó)的啟示。考察了英國(guó)、美國(guó)、澳大利亞企業(yè)年金信托制度,闡述了英國(guó)企業(yè)年金信托方面相當(dāng)完善的立法,美國(guó)企業(yè)年金制度健全的法律制度、有效的稅收制度和成熟的金融市場(chǎng),澳大利亞的企業(yè)年金信托成功的商業(yè)化管理,充分借鑒發(fā)達(dá)國(guó)家企業(yè)年金信托的良好運(yùn)行態(tài)勢(shì),可以堅(jiān)定我國(guó)企業(yè)年金基金運(yùn)作實(shí)行信托模式的信心,并且對(duì)我國(guó)企業(yè)年金信托的發(fā)展提供了立法、監(jiān)督、稅收方面的啟示。 第三章分析了我國(guó)企業(yè)年金信托的法律架構(gòu)。首先概述了信托法律關(guān)系當(dāng)事人的權(quán)利義務(wù),論述了我國(guó)企業(yè)年金信托的組織運(yùn)作流程。探討了企業(yè)年金信托中的兩類受托人,通過對(duì)其治理結(jié)構(gòu)、專業(yè)性、信息溝通、成本及規(guī)模效益和監(jiān)督五方面的比較分析,得出法人受托機(jī)構(gòu)較之企業(yè)年金理事會(huì)具有更多優(yōu)勢(shì)的結(jié)論。 第四章分析了我國(guó)企業(yè)年金信托的演進(jìn)、現(xiàn)狀和法律缺陷。論述了我國(guó)企業(yè)年金法律制度的演進(jìn)歷程和發(fā)展現(xiàn)狀,展現(xiàn)我國(guó)企業(yè)年金制度從無到有、從萌芽到發(fā)展的成長(zhǎng)過程。指出了我國(guó)企業(yè)年金信托中存在的法律缺陷。 第五章對(duì)我國(guó)企業(yè)年金信托制度的完善提出了建議。首先,提出完善企業(yè)年金信托中受托人的信賴義務(wù)。主張規(guī)范和完善受托人的信賴義務(wù),以保障企業(yè)年金基金運(yùn)作的安全有效性,從而實(shí)現(xiàn)企業(yè)年金基金運(yùn)作的目的和受益人利益最大化。其次,提出了加強(qiáng)對(duì)企業(yè)年金信托的監(jiān)管,建議從轉(zhuǎn)變監(jiān)管方式、改進(jìn)監(jiān)管措施和健全信息披露三方面加強(qiáng)監(jiān)管。最后,提出構(gòu)建我國(guó)企業(yè)年金信托的稅收優(yōu)惠制度,從企業(yè)年金基金的籌資、基金運(yùn)營(yíng)和待遇給付等方面進(jìn)行探討,同時(shí)強(qiáng)調(diào)應(yīng)適當(dāng)限制稅收優(yōu)惠。
[Abstract]:As an important part of the modern multi pillar old-age social security system, the enterprise annuity system is an important supplement to the basic old-age insurance system. Its direct purpose is to improve the pension treatment level of the retired workers, and also an important part of the enterprise human resources management strategy.
As the enterprise annuity plays a greater role in efficiency, it has gradually become an important means to improve the old-age security system, alleviate the government property crisis and cope with the phenomenon of the aging of the population. At present, the enterprise annuity system has aroused great attention from all countries in the world, and has increasingly become the key to the reform of the social security system for the elderly. The focus of the note. China is in the stage of establishing and perfecting the old-age social security system with Chinese characteristics. How to establish an enterprise annuity system adapted to the national conditions of our country plays an important role in establishing a perfect social security system for the aged. In the operation mode of the occupational pension fund, the legislation adopts the trust model to carry out the enterprise annuity trust. The enterprise annuity trust is based on the trust law and takes the rights and obligations of the parties as the core to construct the framework of the operation of the enterprise annuity fund. The way of operation management is to provide pension for the workers after retirement. Then, whether the trust model can take on and how to undertake the responsibility of the operation of the enterprise annuity fund is a problem worthy of our attention and consideration. It is also the starting point and the foothold of this article.
This paper, based on the trust law, demonstrates the internal agreement between the operation of the enterprise annuity fund and the legal system of the trust, compares and analyses the four management modes of the enterprise annuity fund, and demonstrates the optimal choice of the trust model for the operation of the annuity fund of our country. This paper emphatically analyzes the rights and obligations of the parties concerned in the legal relationship of trust, the organization operation process and the two types of trustees. Furthermore, it puts forward many legal defects in the evolution process and development status of the enterprise annuity trust in our country. Finally, through the investigation of the typical national enterprise annuity trust, the enlightenment to our country is drawn and the construction is put forward. The paper is divided into five chapters:
The first chapter expounds the reason for the trust mode as the optimal choice of the operation of the enterprise annuity fund in China. First, it provides the basis for the operation of the enterprise annuity fund by discussing the basic principles of the basic principles of the trust law and the trust legal system for the operation of the enterprise annuity fund, and demonstrates the operation of the enterprise annuity fund and the legal system of the trust. Secondly, the four management modes of enterprise annuity fund are compared and analyzed. After that, it is concluded that the enterprise annuity trust has the unique advantages of security and flexibility and efficiency. It is a gradual demonstration of the legitimate rationality and the inevitable feasibility of the operation of the pension fund in China using the trust model.
The second chapter examines the foreign enterprise annuity trust system and Its Enlightenment to our country. It examines the British, American, Australian enterprise annuity trust system, expounds the very perfect legislation of the British enterprise annuity trust, the sound legal system of the American enterprise annuity system, the effective tax system and the mature financial market, Australia. The successful commercial management of the enterprise annuity trust, and fully draw on the good running situation of the enterprise annuity trust of the developed countries, can strengthen the confidence of the enterprise annuity fund operation of our country to implement the trust model, and provide the Enlightenment of the legislation, supervision and tax collection on the development of the enterprise annuity trust of our country.
The third chapter analyzes the legal framework of the enterprise annuity trust in China. First, it summarizes the rights and obligations of the parties concerned in the legal relationship of trust, expounds the organization and operation process of the enterprise annuity trust in our country, and probes into the two types of Trustees in the enterprise annuity trust, through its governance structure, specialization, information communication, cost and scale efficiency and supervision. Five comparative analysis shows that the trustee of legal person has more advantages than the enterprise annuity Council.
The fourth chapter analyzes the evolution, current situation and legal defects of Chinese enterprise annuity trust, expounds the evolution and development status of the legal system of enterprise annuity in our country, shows the growth process of Chinese enterprise annuity from scratch, from germination to development, and points out the legal defects in the enterprise annuity trust of our country.
The fifth chapter puts forward some suggestions on improving the trust system of enterprise annuity in China. First, it proposes to improve the trust obligation of the trustee in the enterprise annuity trust. It advocates the standardization and improvement of the trust obligation of the trustee to ensure the safety and effectiveness of the operation of the enterprise annuity fund, so as to realize the purpose of the operation of the enterprise annuity fund and the benefit of the beneficiary to the maximum. Secondly, it proposes to strengthen the supervision of the enterprise annuity trust, and proposes to strengthen the supervision from three aspects: changing the supervision mode, improving the supervision measures and improving the information disclosure. Finally, it puts forward the tax preferential system for the construction of the enterprise annuity trust in China, and discusses the financing of the enterprise annuity fund, the operation of the fund and the payment and so on. It is stressed that tax incentives should be properly restricted.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：D922.282

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本文編號(hào)：2041770